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Avoidance, whether prosecution amounted to a vendetta    

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Westpac Banking Corporation v The Commissioner of Inland Revenue	[2009] NZCA 24; [2009] 2 NZLR 99; (2009) 24 NZTC 23,340	Court of Appeal of New Zealand	New Zealand	20 Feb 2009	NZLII		33
Accent Management Ltd v Commissioner of Inland Revenue	[2007] NZCA 230; (2007) 23 NZTC 21,323	Court of Appeal of New Zealand	New Zealand	11 Jun 2007	NZLII		57
Peterson v Commissioner of Inland Revenue	[2006] 3 NZLR 433; [2005] UKPC 5		New Zealand	circa 2006	LexisNexis		16
Objector 26/01 v Commissioner of Inland Revenue	[2003] NZTRA 2; (2003) 21 NZTC 11,063	New Zealand Taxation Review Authority	New Zealand	30 Jan 2003	NZLII		4
Dandelion Investments Ltd v Commissioner of Inland Revenue	[2002] NZCA 311; [2003] 1 NZLR 600; (2003) 21 NZTC 18,010	Court of Appeal of New Zealand	New Zealand	5 Dec 2002	NZLII		36
Miller v Commissioner of Inland Revenue	[2002] NZCA 202; [2001] 3 NZLR 316; (2002) 20 NZTC 17,826	Court of Appeal of New Zealand	New Zealand	19 Aug 2002	NZLII		56
Peterson v Commissioner of Inland Revenue (No 2)	(2002) 20 NZTC 17,761		New Zealand	circa 2002	CCH New Zealand		2
Commissioner of Inland Revenue v BNZ Investments Ltd	[2001] NZCA 184; [2002] 1 NZLR 450; (2001) 20 NZTC 17,103	Court of Appeal of New Zealand	New Zealand	22 May 2001	NZLII		43
Russell v Taxation Review Authority	(2001) 20 NZTC 17,418		New Zealand	circa 2001	CCH New Zealand		6
Commissioner of Inland Revenue v New Zealand Wool Board	(1999) 19 NZTC 15,476		New Zealand	circa 1999	CCH New Zealand		21
Miller v Commissioner of Inland Revenue	[1999] 1 NZLR 275		New Zealand	circa 1999	LexisNexis		21
Commerce Commission v Taylor Preston Ltd	[1998] 3 NZLR 498; (1999) 9 TCLR 305; (1998) 6 NZBLC 102,470		New Zealand	circa 1998	LexisNexis		18
IRC v Willoughby	[1997] UKHL 29; (1997) 70 Tax Cas 57; [1997] 1 WLR 1071	House of Lords	United Kingdom	10 Jul 1997	BAILII		30
Miller v Commissioner of Inland Revenue	[1996] NZHC 1625; (1997) 18 NZTC 13,001	High Court of New Zealand	New Zealand	8 Nov 1996	NZLII		21
BASF New Zealand Ltd v Commissioner of Inland Revenue	(1995) 17 NZTC 12,136		New Zealand	circa 1995	CCH New Zealand		6
Commissioner of Inland Revenue v Canterbury Frozen Meat Co Ltd CA231/93	[1994] NZCA 215; [1994] 2 NZLR 681; (1994) 16 NZTC 11,150; (1994) 18 TRNZ 645	Court of Appeal of New Zealand	New Zealand	11 May 1994	NZLII		52
Case R25	(1994) 16 NZTC 6,120		New Zealand	circa 1994	CCH New Zealand		9
New Zealand Apple and Pear Marketing Board v Apple Fields Ltd	[1991] 1 NZLR 257; (1990) 3 NZBLC 101,946		New Zealand	circa 1990	LexisNexis		22
Commerce Commission (CC) v Wellington Branch New Zealand Institute of Driving Instructors	(1990) 4 TCLR 19; (1990) 3 NZBLC 101,913; [1990] NZAR 559		New Zealand	circa 1990			4
New Zealand Magic Millions Ltd v Wrightson Bloodstock Ltd HC Wellington CP270/89	[1989] NZHC 887; [1990] 1 NZLR 731; (1990) 3 NZBLC 101,501	High Court of New Zealand	New Zealand	23 Nov 1989	NZLII		25
Cross v Commissioner of Inland Revenue CA51/86	[1987] NZCA 206; [1987] 1 NZLR 498; (1987) 10 TRNZ 677; (1987) 9 NZTC 6,101	Court of Appeal of New Zealand	New Zealand	22 May 1987	NZLII		11
Challenge Corporation Ltd v Commissioner of Inland Revenue	[1987] AC 155		United Kingdom	circa 1987	LexisNexis / Westlaw		17
Buckley & Young Ltd v Commissioner of Inland Revenue	[1978] NZCA 22; [1978] 2 NZLR 485; (1978) 2 TRNZ 485; (1978) 3 NZTC 61,271	Court of Appeal of New Zealand	New Zealand	26 Jul 1978	NZLII		88
Elmiger v Commissioner of Inland Revenue	[1966] NZLR 683		New Zealand	circa 1966	LexisNexis		20